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Form 990 Part VI - Governance - Information About Organization's Members and Local Units

Part VI asks for information regarding an organization’s members, if any, and any local chapters, branches or affiliates.  Why is the IRS concerned about an organization’s members and local units?

Much of Part VI focuses on who is responsible for governing the organization.  In most organizations this includes a governing body, such as a board of directors, or trustees.  Many organizations, however, also have members, who may be vested with certain governance or financial rights with regard to the organization.  Part VI, Questions 6 and 7, ask whether an organization has members, and if so what their governance rights are, in order to provide a more complete and accurate picture about where governance authority is vested and about the organization’s legal structure.  Part VI, Question 10 asks about local chapters, branches and affiliates to obtain information about whether and how the organization exercises supervision and control over its chapters, branches, and affiliates to ensure that their operations are consistent with the organization's exempt purposes.  This question is designed to obtain information about the extent to which the filing organization’s policies and practices extend to all of its parts or to affiliated entities. 

Page Last Reviewed or Updated: 18-Jun-2014